The Sarbanes Oxley Act Of 2002

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Introduction This memorandum discusses a brief history of Pat, his wrongdoings and related action, and the response by the related law enforcement agencies. Pat has committed the following crimes: 1. Mail Fraud; 2. Embezzlement; 3. Arson; 4. Destruction of records in a Federal investigation; 5. Violations of the Sarbanes-Oxley Act of 2002 (“SOX”); and 6. Tax evasion. He also potentially violated the Uniform Transfers to Minors Act (“UTMA”). The following law enforcement agencies are involved: 1. Federal Bureau of Investigations (“FBI”); 2. Bureau of Alcohol, Tobacco, Firearms and Explosives (“ATF”); 3. Port Authority Police Department (“PAPD”); 4. Postal Inspection Service (“PI”) Some possible defenses, which will not be permitted, are: …show more content…

The bugs were capable of recording phone calls, monitoring computer activity, and recording any and all verbal conversations that took place in Pat 's office. The bugs were later found by Pat, who, with the intention of destroying the bugs and physical documentation relating to his plans to restore the money, destroyed his office by fire. He was later arrested at Newark Liberty International Airport (“the Airport”) by the PAPD. Pat was attempting to flee the country at the time of his arrest. The PAPD did neither question Pat nor inform him of his rights under Miranda v. Arizona (“Miranda rights”). He was later transferred to the FBI in Newark, where he was charged and read his Miranda rights. While in custody of the FBI, fully aware of his Miranda rights, Pat agreed to speak to law enforcement officials in the presence of an attorney. Without an attorney present, Pat was questioned. This questioning was done without recording, either by video or audio. During this initial questioning, Pay admitted to all his crimes, which was not recorded. Pat was informed that he would be questioned similarly, this time recorded by both video and audio, while his attorney was present. While in the presence of an attorney and under video and audio recording, Pat was again questioned and again repeated his guilt in relation to the previously mentioned crimes. Specific Crimes The following are crimes that Pat committed in an attempt to cover

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